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4/25/2018 Measure DD: Police and Fire Parcel Tax - Alameda County, CA
<br />http://www.smartvoter.org/2004/11/02/ca/alm/meas/DD/6/8
<br />94, 95, 96, 97, 98, 99
<br />Residential-Single Family 11, 12, 13, 14, 15, 16, 17, 18, 73 $78.00
<br />Residential-Multi 19, 21, 22, 23, 24, 25, 26, 27, 28,$46.80 per unit
<br />family/ Mobile home 29, 71, 72, 74, 75, 76, 77, 78, 79, 91
<br />Unimproved 08, 09, 10, 30, 40, 60, 70 $4.00 per thousand
<br />square feet
<br />Non-profit education/64, 66 $13.00 per
<br />Places of worship thousand sq. ft.
<br />Exempt 03, 04, 05, 07, 47, 61, 63, 65 0.00
<br />1 See Exhibit A, in sample ballot, for description of use codes.
<br />The tax on mixed-use property shall be based on the predominant use of the property. The exact procedure for
<br />determining the predominant use shall be defined more specifically in administrative guidelines adopted
<br />pursuant to this Ordinance.
<br />The City Council shall adopt administrative guidelines that will allow lower income residential property owners
<br />to apply for and receive a reduction in the tax not to exceed 40% of the amount of the tax paid by the property
<br />owner.
<br />As authorized by Government Code section 53739(b), annually each July, the City Manager shall adjust the tax
<br />rates for each land use type listed in this Section by applying the percentage increase, if any, in the annual
<br />Consumer Price Index for Urban Wage and Clerical Workers (CPI-W) for the San Francisco/Oakland Bay Area.
<br />The taxes levied on each parcel pursuant to this Article shall be a charge upon the parcel and shall be due and
<br />collectible as set forth in Section V, below.
<br />SECTION V: COLLECTION AND ADMINISTRATION.
<br />The tax levied and imposed by this Ordinance shall be due and payable on July 1 of each year. If the City elects
<br />to have the County collect this tax it may be paid in two installments due no later than December 10 and April
<br />10. The tax shall be delinquent if not received on or before the delinquency date set forth in the notice mailed to
<br />the Owner's address as shown on the most current assessment roll of the Alameda County Tax Collector and
<br />shall be collected in such a manner as the City Council may decide.
<br />The City is authorized, at its option, to have the taxes imposed by this Ordinance collected by the County of
<br />Alameda in conjunction with and at the same time and in the same manner as the County's collection of
<br />property taxes for the City of San Leandro. If the City elects to so collect the tax, penalties and interest shall be
<br />those applicable to the nonpayment of property taxes.
<br />Regardless of the method of collection, in no event shall anything herein be construed to impose a tax lien on
<br />the Parcel to secure payment of the tax.
<br />SECTION VI: USE OF TAX PROCEEDS.
<br />All proceeds of the tax levied and imposed hereunder shall be accounted for and paid into a special revenue
<br />account designated for support of Police and Fire Protection Services only.
<br />SECTION VII: DETERMINATION OF USES.
<br />The records of the County Assessor of the County of Alameda and the records of the City may be used to
<br />determine the actual use of each parcel of real property for purposes of determining the tax hereunder.
<br />SECTION VIII: EXEMPTIONS.
<br />The tax imposed hereby shall not apply to the owner of any parcel that, for any reason, is legally exempt
<br />therefrom.
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